Advanced Search Results

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

rebate/refund of the CVD paid on the inputs. 3. CVD is imposed when import is made under the Customs Act, 1962 read with Section 3 of the Customs Tariff Act, 1975. 4. Section 3 of the Customs Tariff Act, … the time of levy of Education Cess as the Education Cess is levied from 09.07.04 in terms of Section 91, 92 and 93 of the Finance Act, 1944. However, the Education Cess has been included in the Notification

Hira Lal Hari Lal Bhagwati Vs. C.B.i., New Delhi

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Code of Criminal Procedure (CrPC) - Sections 245 and 482; Constitution of India - Article 227; Indian Penal Code (IPC), 1860 - Sections 120B, 166 to 177 and 378 to 462; Customs Act, 1962 - Sections 28, 111, 112A and 130E; Finance (No. 2) Act, 1998 - Sections 90(2), 90(4) and 91; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorists and Disruptive Activities (Prevention) Act, 1987; Prevention of Corruption Act, 1988

Reported in : AIR2003SC2545; 2003(2)ALD(Cri)292; 2003(2)ALT(Cri)142; 2003(51)BLJR1697; 2003CriLJ3041; 2003(3)CTC356; (2003)182CTR(SC)1; 104(2003)DLT699(SC); 2003(87)ECC473; 2003(155)ELT4; (2003) 5 SCC 257

benefit under CustomsNotification Nos. 279/1983 and 64/1988 and demanded a duty of Rs. 2,16,80,444/-under Section 28 of the Customs Act, 1962 read with the proviso to the said Section.The said duty was to be paid by the importer - … 5[b]). this certificate has been issued forfull and final settlement of tax arrears under Section 90(2) read with Section 91 of theFinance (No. 2) Act, 1998 in respect of Kar Vivad Samadhan Scheme, 1998. Beforeissuing the certificate, the

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

both direct as well as indirect. Section 87 (j) specifically brings into the fold of the Scheme the Customs Act, 1962, which is the concerned Act for the purpose of the present controversy. Section 87 (a) gives the definition … but also against each and every person connected with the transaction were covered in the immunity provided under Section 91 of the Act. Our attention was further invited to the judgment of this Court in K.C. Builders and

Bussa Overseas and Properties (Pvt.) Ltd. Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1), 111 and 124; Customs Tariff Act, 1975

Reported in : 1991(53)ELT165(Bom)

by Customs Tariff Act, 1987-88.4. In all cases the Customs Authorities issued notices under Section 124 of the Customs Act, 1962 requiring the petitioners to show cause why action should not be taken under Section 111(d) of the Customs

Optigrab International Vs. Government of India

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 4, 4(2), 5(2), 25A, 28(A)(2), 28AB, 74, 75, 75A(2), 124, 127(1), 127A, 127B, 127B(1) and 127C(1); ;Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 110 and 123; ;Customs Tariff Act, 1975; ;Finance Act, 2007 - Sections 91 and 127(1); ;Income Tax Act; ;Code of Criminal Procedure (CrPC) - Section 219; ;Central Excise Rules, 2002 - Rule 19(2); ;Customs and Central Excise Duty Drawback Rules, 1995 - Rule 16; ;Constitution of India - Article 21

Reported in : 2010(253)ELT722(Mad)

contention of the learned Counsel for the appellant/petitioner is that the word 'case' under Section 127(A)(b) of the Customs Act 1962, does not relate to a particular territorial jurisdiction but it only speaks of a pecuniary jurisdiction and that … application under Sub-section (1) to Section 127(b) is made, (substituted as per Finance Act, 2007 (22 of 2007) Section 91 (w.e.f. 1-6-2007) we are of the view that such a contention was untenable because of the fact that

Asstt. Collector of C.E. Vs. T.K. Prasad

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 135(1); Evidence Act - Sections 123, 124, 125 and 165; Conservation of Foreign Exchange and Prevention of Smuggling Activities (COFEPOSA) Act, 1974; Code of Criminal Procedure (CrPC) - Sections 91 and 482; Police Standing Orders - Sections 145; Indian Penal Code (IPC) - Sections 165A

Reported in : 1988(17)ECC290; 1991LC297(Madras); 1989(20)LC124(Madras); 1988(37)ELT189(Mad)

of the fact that Customs Officers acting under the Customs Act of 1962, have powers to search premises or conveyances, collect evidence, grant bail, held … who had filed a complaint against the respondent and another for an offence under Section 135(1)(b)(I) of the Customs Act, now pending before the Additional Chief Metropolitan Magistrate (Economic Offences-l) Egmore, Madras, as C.C. No. 248 of 1987, … to 5 were examined on behalf of the petitioner. At that stage, the respondent filed an application under Section 91 Cr.P.C. to direct the Deputy Director, Revenue Intelligence, to produce the reward file in the above case to

Lakeshwari Builders Pvt. Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Arbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 11(6) and 25; Karnataka Town and Country Planning Act, 1961 - Sections 13(4); Customs Act, 1962 - Sections 25(1); Evidence Act - Sections 91; Public Works Department Rules - Rules 165 and 169; Constitution of India - Article 19

Reported in : [2006(3)JCR353(Jhr)]

the Notification dated 13.2.1986 of the Central Government issued in exercise of powers under Section 25(1) of the Customs Act, 1962, amending the earlier Notification dated 17.3.1985. Section 25 of the Act deals with the grant exemption by issuing … clause by Gazette notification.20. It is well settled that arbitration agreement is a contract within the meaning of Section 91 of the Evidence Act and when the parties to an agreement refer a dispute which arises between them,

M/S. Siv Industries Ltd. Vs. Commissioner of Central Excise and Custom ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise and Salt Act, 1944 - Sections 3(1) and 35B; Central Excise Tariff Act, 1985; Customs Act, 1962 - Sections 12; Customs Tariff Act, 1975 - Sections 3; Industries (Development and Regulation) Act, 1951; Central Excise Rules - Rules 57A and 100H

Reported in : AIR2000SC1153; 2000(68)ECC531; 2000(117)ELT281(SC); JT2000(3)SC133; 2000(2)SCALE304; (2000)3SCC367; [2000]2SCR231

equal to the aggregate of the duties of customs which would be leviable under Section 12 of the Customs Act, 1962 (52 of 1962), on like goods produced or manufactured outside India if Imported into India, and where the

State, Cbi Vs. Sashi Balasubramanian and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90, 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Customs Act, 1962 - Sections 2, 3 and 136; Indian Penal Code (IPC) - Sections 120B, 420 and 471; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorists and Disruptive Activities (Prevention) Act, 1987; Income Tax Act - Sections 154 and 271(1); Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1965; Code of Criminal Procedure (CrPC) , 1973 - Sections 156(3), 190 to 199, 195, 200, 202, 245 and 482; Code of Criminal Procedure (CrPC) , 1898 - Sections 200 and 202; Central Excise Rules, 1944 - R

Reported in : (2006)206CTR(SC)857; 2006(204)ELT193(SC); [2007]289ITR8(SC); JT2006(9)SC535; 2006(10)SCALE541

Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988 and Section 136 of the Customs Act, 1962. The Company and its Directors, however, in the meanwhile filed an application in terms of the Scheme. Declarations … the form prescribed therefore. Time and manner of payment of tax arrears is provided for in Section 90. Section 91 provides for immunity from prosecution and imposition of penalty in certain cases. Section 95 provides for exceptions as

Commissioner of Customs (General), New Delhi Vs. Gujarat Perstorp Elec ...

Court : Supreme Court of India

Subject : Customs

Acts : Companies Act, 1956; Customs Act, 1962 - Sections 25(1), 28(1), 111 and 112; Customs Tariff Act, 1975 - Sections 2; Income Tax Act, 1961 - Sections 32, 43 and 43(3); Central Excise Tariff Act, 1985; Interpretation Rules, 1988

Reported in : 2005(101)ECC577; 2005(186)ELT532(SC); JT2005(7)SC490; (2005)7SCC118

amount be paid forthwith.c) I hold that the goods are liable to confiscation under Section 111 of the Customs Act, 1962. However, since the goods are not available, I refrain from ordering confiscation.d) I impose under Section 112 of